IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
201826004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/29/2018
201826003 4121.00-00 Imposition of Tax on Coal 06/29/2018
201826002 7701.00-00 Definitions 06/29/2018
201826002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2018
201826001 2632.00-00 Special Rules for Allocation of GST Exemption 06/29/2018
201826001 2642.00-00 Inclusion Ratio 06/29/2018
201826001 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826000 6110.00-00 Index for Public Inspection of Written Determination 06/29/2018
201825035 4945.04-04 Grants to Individuals 06/22/2018
201825034 4945.04-04 Grants to Individuals 06/22/2018
201825033 4945.04-04 Grants to Individuals 06/22/2018
201825032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/22/2018
201825031 6513.00-00 Time Return Deemed Filed and Tax Considered Paid 06/22/2018
201825031 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 06/22/2018
201825030 6335.00-00 Sale of Seized Property 06/22/2018
201825029 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 06/22/2018
201825028 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 06/22/2018
201825028 6694.02-00 Willful Understatement of Liability 06/22/2018
201825027 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/22/2018
201825027 162.05-03 Compromise Settlement of Claims 06/22/2018
201825027 162.21-01 Fines and Penalties 06/22/2018
201825026 45.00-00 Electricity Produced from Certain Renewable Sources 06/22/2018
201825025 45.00-00 Electricity Produced from Certain Renewable Sources 06/22/2018
201825024 453.00-00 Installment Method (Available v. Not Available) 06/22/2018
201825024 453.08-00 Revocation of Elections 06/22/2018

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